Section 222 of Income Tax Act "Certificate to Tax Recovery Officer"
222. (1) When an assessee is in default or is deemed to be in default in making a payment of tax, the Tax Recovery Officer may draw up under his signature a statement in the prescribed form specifying the amount of arrears due from the assessee (such statement being hereafter in this Chapter and in the Second Schedule referred to as "certificate") and shall proceed to recover from such assessee the amount specified in the certificate by one or more of the modes mentioned below, in accordance with the rules laid down in the Second Schedule-
(a) attachment and sale of the assessee's movable
property;
(b) attachment and sale of the assessee's immovable
property;
(c) arrest of the assessee and his detention in prison;
(d) appointing a receiver for the management of the
assessee's movable and immovable properties.
Explanation.-For the purposes of this sub-section, the
assessee's movable or immovable property shall include any
property which has been transferred, directly or indirectly
on or after the 1st day of June, 1973, by the assessee to
his spouse or minor child or son's wife or son's minor
child, otherwise than for adequate consideration, and which
is held by, or stands in the name of, any of the persons
aforesaid; and so far as the movable or immovable property
so transferred to his minor child or his son's minor child
is concerned, it shall, even after the date of attainment of
majority by such minor child or son's minor child, as the
case may be, continue to be included in the assessee's
movable or immovable property for recovering any arrears due
from the assessee in respect of any period prior to such
date.
(2) The Tax Recovery Officer may take action under
sub-section (1), notwithstanding that proceedings for
recovery of the arrears by any other mode have been taken.
223. (1) The Tax Recovery Officer competent to take
action under section 222 shall be-
(a) the Tax Recovery Officer within whose jurisdiction the
assessee carries on his business or profession or within
whose jurisdiction the principal place of his business or
profession is situate, or
(b) the Tax Recovery Officer within whose jurisdiction the
assessee resides or any movable or immovable property of the
assessee is situate,
the jurisdiction for this purpose being the jurisdiction
assigned to the Tax Recovery Officer under the orders or
directions issued by the Board, or by the Principal Chief
Commissioner or Chief Commissioner or Principal Commissioner
or Commissioner who is authorised in this behalf by the
Board in pursuance of section 120.
(2) Where an assessee has property within the jurisdiction
of more than one Tax Recovery Officer and the Tax Recovery
Officer by whom the certificate is drawn up-
(a) is not able to recover the entire amount by sale of the
property, movable or immovable, within his jurisdiction, or
(b) is of the opinion that, for the purpose of expediting or
securing the recovery of the whole or any part of the amount
under this Chapter, it is necessary so to do,
he may send the certificate or, where only a part of the
amount is to be recovered, a copy of the certificate
certified in the prescribed manner and specifying the amount
to be recovered to a Tax Recovery Officer within whose
jurisdiction the assessee resides or has property and,
thereupon, that Tax Recovery Officer shall also proceed to
recover the amount under this Chapter as if the certificate
or copy thereof had been drawn up by him.